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Parcels for all tax exempt and other zonings Buildable lot Unbuildable lot Acreage-buildable Acreage-Unbuildable $ 590.00 1180.00 1990.00/acre 3980.00/acre 6. Sanitary sewers shall be assessed on a front footage basis with all types of land use and zoning being identically assessed. A) Presently utilized property shall be assessed at $10.00 per front foot. B) New development property or property which has altered its land use within the past 3 years may be assessed at 100% of the city's expense for the improvement. C) All side lot or double frontage parcels shall be determined to have 25 accessable feet for the first 150 feet of said side or second frontage of the parcel and shall conform to Paragraphs A) and B) above. D) Sewer services shall be assessed on a per service basis at 100% of the city's expense for such services. E) For odd or irregular lots which have rear widths that vary by more than 25% in compari- son with the front width, the lot will be assumed to have a depth equal to one-half the sum of the two sides and said depth will be divided into the area of the lot to determine the assessable frontage. Where this is not practical, the assessable frontage will be determined by assuming the typical rectangular lots near it which are comparable in overall area and nature. 7. Watermains shall be assessed on a front-footage basis with all types of land use and zoning being identically assessed. A) Presently utilized property shall be assessed at $8.50 per front foot. B) New development property or property which has altered its land use within the past 3 years may be assessed at 100% of the city's expense for the improvement. -4-